Higher voltage class MOSFETs (metal oxide semiconductor field effect transistors) e.g. 25V MOSFETs require a drift region of significant length. To save area, the drift region can also be buried in the substrate in a vertical type arrangement rather than only on the surface. If the rest of the device is still lateral i.e. the device has a lateral channel region, the lateral features of the device such as body, source and also the alignment determine the minimum pitch of the device. With III-nitride devices such as GaN-based transistors, a higher specific breakdown voltage is provided than Si, allowing a shrink of the devices. Most mainstream GaN-based devices are so-called High Electron Mobility Transistors (HEMTs). For lower breakdown voltage FETs e.g. in the double digit voltage range, the material system theoretically allows for pitches smaller than the ones feasible in production. Because of this a better process is needed.